Davis v. City & County of San Francisco

California Supreme Court
Davis v. City & County of San Francisco, 115 Cal. 67 (Cal. 1896)
46 P. 863; 1896 Cal. LEXIS 971
McFarland

Davis v. City & County of San Francisco

Opinion of the Court

McFarland, J.

A general demurrer to the complaint was sustained, and plaintiff having declined to amend, judgment was rendered for defendant. Plaintiff appeals from the judgment.

The purpose of the action is to recover of the city and county of San Francisco, under the provisions of section 3819 of the Political Code, certain alleged taxes averred to have been paid by appellant under protest. But the alleged taxes were, in fact, founded upon special assessments for a specific purpose under an act of the legislature approved March 23,1876 (Stats. 1875-76, p. 433), generally known as the “Dupont Street Act,” to which the said section 3819 of the Political Code does not apply, and for which no action can be maintained against said city and county. This was expressly decided by this court in Easterbrook v. San Francisco, 44 Pac. Rep. 800, and upon the authority of that case the judgment in the case at bar must be affirmed. (See, also, Elberg v. San Luis Obispo Co., 112 Cal. 316; Pacific Mut. L. Ins. Co. v. San Diego, 112 Cal. 314.)

It is proper to state that Easterbroolc v. San Francisco, supra, had not been decided when this appeal was taken, or when the briefs in this case were filed.

The judgment is affirmed.

Henshaw, J., and Temple, J., concurred.

Reference

Full Case Name
ANDREW M. DAVIS v. THE CITY AND COUNTY OF SAN FRANCISCO
Cited By
4 cases
Status
Published
Syllabus
Dupont Street Act — Special Assessment of Taxes—Payment Under Protest—Action against City and County—Construction of Code-Section 3819 of the Political Code has no application to the recovery back of taxes paid under protest, which were in fact founded upon special assessments for a specific purpose under the act of the legislature appoveid March 23, 1876, known as the “Dupont Street Act”; and no action can be maintained therefor against the city and county.